Information and Communications Technology Literature Review

Changes in the technology used in the business world have an impact on the information and communications technology skills professional accountants need—both current accountants as well as aspiring accountants. Assessing necessary skills and meeting the need are a challenge for the accounting profession, especially when combined with the growing importance of behavioral skills.

As part of its current strategy, the IAESB is examining megatrends to help inform the direction of accounting education in the digital era. This literature review will inform IAESB’s discussions. It includes academic and professional articles and covers four main themes: the digital age and opportunities for accountants, issues for the accounting profession to consider, education and ICT development, and ICT skills development in emerging economies.